How do Tax Authorities Check the Total Information?

The Swedish Tax Agency (Skatteverket) verifies that the sales recorded by a retailer match the fiscal data registered with Infrasec. The audit relies on the data captured by LS Express at the POS and the records held by the certified Infrasec service.

In this article

What Skatteverket Inspects

The Audit Data Trail

Data Sources Available During an Inspection

 

What Skatteverket Inspects

During an inspection at the store, Skatteverket compares the actual sales recorded at the POS against the fiscal data that LS Express has submitted to Infrasec. The inspection typically covers:

  • Whether every completed POS sale produced a fiscal entry and was sent to Infrasec.

  • Whether receipts and reports comply with the content requirements set out in SKVFS 2021:17. See LS Express POS Receipt, X and Z Report.

  • Whether reprinted (copy) receipts are clearly marked COPY (KOPIA) and tracked separately on the Fiscal Entry. See Reprinted (Copy) Receipts.

  • Whether restricted POS actions (price changes, deleted sales, voided payments) are recorded in the POS Action Log.

The Audit Data Trail

Each POS transaction in the Swedish version of LS Express produces a traceable chain of records:

  1. The POS posts the sale, return, or customer payment in Business Central. The amount and VAT breakdown are recorded on the posted document.

  2. LS Express creates a corresponding line in the Fiscal Entry table and submits a request to Infrasec.

  3. Infrasec records the transaction in its CCU (Central Control Unit) cloud service. The response (signature, encryption code, and serial number) is stored back on the Fiscal Entry and shown on the Infrasec Transaction Card.

    Infrasec records the transaction through the TCS API. The response (signature, encryption code, and serial number) is stored back on the Fiscal Entry and shown on the Infrasec Transaction Card.

  4. The posted document amounts flow into the General Ledger as part of regular Business Central posting, providing the financial reconciliation against the fiscal record.

Note: Because Infrasec stores its records centrally, Skatteverket can verify the retailer's sales against the Infrasec records without requiring physical access to the POS hardware.

Data Sources Available During an Inspection

The following data sources are available for verification:

Source What it contains
Fiscal Entries page One line per fiscal action with its status, Infrasec response, and link to the posted document.
Infrasec Transaction Card Client ID, transaction ID, signature, encryption code, VAT breakdown, and copy serial numbers for reprinted receipts.
POS Action Log Restricted actions captured in real time: price changes, deleted sales, and voided payment lines.
X-report and Z-report Aggregated sales totals per period as required by SKVFS 2021:17.
Infrasec central records Centrally stored fiscal data available to Skatteverket through Infrasec.